教學目標：1. Providing students with a comprehensive idea of accounting and how to work on accounting processes. 2. Leading in-depth discussions on functions of four financial reports and accounting. 3. Guiding pupils to be familiar with 3 key financial reports, names of accounts, and accounting transactions in A/R; inventory, plant assets, and merchandiser financial accounting. 4. Creating an environment for students to learn accounting as well as business operations. 5. Explaining new rules of IFRS.